التفاصيل البيبلوغرافية
| العنوان: |
ATNOLs and Charitable Contribution Carryovers: Which Takes Precedence? |
| المؤلفون: |
Kondraschow, Jeff (AUTHOR), Chan-Yu Wang (AUTHOR), Powers, Kevin (AUTHOR) |
| المصدر: |
Tax Adviser. Sep2013, Vol. 44 Issue 9, p580-582. 3p. |
| مصطلحات موضوعية: |
Recessions, Net losses, Alternative minimum tax, Income tax deductions for charitable contributions, Internal revenue law |
| الشركة/الكيان: |
United States. Internal Revenue Service |
| مستخلص: |
The article focuses on the impaction of economic shutdown on carryovers of net operating losses (NOLs), alternative minimum tax (AMT) net operating losses (ATNOLs) and charitable deductions by corporate taxpayers as of September 2013. It discusses the Code Sections 170 (charitable contributions), 172 (NOL deduction) and 55 and 56 (AMT) of the U.S. Internal Revenue Service (IRS). It highlights an interplay of charitable and ATNOL deductions. |
| قاعدة البيانات: |
Finance Source |
